US obligations for American expats
The US is one of few countries that taxes its citizens based on citizenship (not residency). This means whether you live in Mexico, Spain, Thailand, or anywhere, your US obligations continue.
Pages in this section
- Renewing US passport from abroad
- FBAR (FinCEN 114) — Foreign bank account report > $10,000
- FATCA (Form 8938) — Foreign financial assets disclosure
- FEIE — Foreign Earned Income Exclusion (Form 2555)
- Voting from abroad — FVAP, FPCA
Annual obligations summary
| Obligation | Who | Deadline | Cost |
|---|---|---|---|
| Form 1040 (annual federal return) | All US persons | April 15 (June 15 for expats) | Prep time |
| FBAR (FinCEN 114) | Foreign accounts > $10K | April 15 (auto ext Oct 15) | FREE |
| Form 8938 (FATCA) | Foreign assets > threshold | With 1040 | FREE |
| Form 2555 (FEIE) | To exclude income | With 1040 | FREE |
| Selective Service (males 18-25) | Male citizens | Once at 18 | FREE |
| Renew passport | Before expiry | When applicable | $130 |
Key resources
- IRS International Taxpayers: irs.gov/individuals/international-taxpayers
- FBAR / BSA E-Filing: bsaefiling.fincen.treas.gov
- FVAP (voting): fvap.gov
- Travel.State.gov (passport): travel.state.gov
- US Embassies list: usembassy.gov
Last verified: 2026-05-24.
General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.
Related procedural information
- USCIS Form I-407 — abandonment of LPR status — formal renunciation procedure
- IRS tax obligations as a US citizen abroad — citizens file regardless of residence
- Social Security totalization agreements — avoiding double SS coverage
- Find an international tax attorney — for renunciation and exit-tax cases
- Consulate of your destination country — pre-departure documentation